{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/introduction.json",
  "legislation": "uksi/2000/2315",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 29th August 2000\nLaid before the House of Commons 31st August 2000\nComing into force 1st October 2000\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 639(2A) and (5) and 646C of the Income and Corporation Taxes Act 1988 and sections 132(1)(a), (2)(a), (3)(a) and (8) and 133(1) and (2) of the Finance Act 1999, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 639 was amended by paragraph 15 of Schedule 13 to the Finance Act 2000 (c. 17) (“Schedule 13”). Section 646C was inserted by paragraph 22(1) of Schedule 13."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2315/introduction",
    "retrieved_at": "2026-10-29T08:34:35.971679+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}